SALEM MUNICIPAL COUNCIL Vs. S SHANMUGASUNDARAM DIED

JUDGEMENT

(1.) THE unsuccessful defendant before the lower appellate Court has filed this second appeal.

(2.) THE plaintiffs/respondents filed a suit in O.S.No.5 of 1977 on the file of the Sub-Court, Salem, which was re-numbered as O.S.No.265 of 1977, for a decree that the order dated 31.3.1977 has to be declared as illegal and arbitrary, and the defendants should be prevented from enforcing the same.

(3.) THE appellant-municipality was sought to assess the property tax of the property owned by the respondents after following the procedures contemplated under the Act. Though the respondents challenged the said order before the civil Court without filing any statutory appeal, no specific flaw or irregularity has been pointed out in the plaint. As rightly submitted by the learned senior counsel appearing for the appellant, the respondents/plaintiffs have come forward with the general statement stating that the assessment is without any basis. Only at the time of trial the plaintiffs have developed their case stating that the assessment cannot be sustained in law in view of the fact that the machinery and furniture have to be excluded from valuation, which has not seen done in this case.